This involves establishing the overall audit strategy for the engagement and developing an audit plan, in order to reduce audit risk to an acceptably low level., Audit procedures, Audit planning, Audit program, Audit working papers, The audit plan includes:, a description of the nature, timing and extent of planned risk assessment procedures sufficient to assess the risk of material misstatement, a description of the nature, timing and extent of planned further audit procedures at the assertion level for each material class of transactions, account balances and disclosures, Other planned audit procedures that are required to be carried out so that the engagement complies with ouraudit approach, All of the above.

Multiple Choice

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